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Auditing Teams

Mara Cameran | Angelo Ditillo | Angela Pettinicchio
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A01=Angela Pettinicchio
A01=Angelo Ditillo
A01=Mara Cameran
Abnormal Accruals
Accrual Quality
Angela Pettinicchio
Angelo Ditillo
audit
audit control
Audit Firms
Audit Partner
Audit Quality
Audit Quality Report
Audit Review Process
Audit Team
Audit Team Composition
audit team effectiveness research
Audit Team Members
audit teams
auditor characteristics
Author_Angela Pettinicchio
Author_Angelo Ditillo
Author_Mara Cameran
Category=KFCM
Clan Controls
dynamics
efficiency
Engagement Team
Enhancing Audit Quality
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
fieldwork evidence analysis
Higher Audit Quality
Individual Auditor
Individual Auditor Characteristics
Individual Ethical Development
Industry Specialist Auditors
JDM Research
Knowledge Intensive Firms
organisational behaviour auditing
PCAOB
PCAOB Inspector
professional scepticism
professional service firms
Project Team Structure
psychological factors auditing
quality indicators
regulatory compliance research
Risk Based Audit Approach
team decision making
Team Performance Measurement

Product details

  • ISBN 9781138682702
  • Weight: 294g
  • Dimensions: 138 x 216mm
  • Publication Date: 07 Apr 2017
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
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Description

The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision.

Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality.

By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality.

It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.
About Angela Pettinicchio | Angelo Ditillo | Mara Cameran
Mara Cameran, PhD, is researcher of accounting at Università Bocconi and professor of SDA at the Bocconi School of Management in Milan, Italy. She is an Italian CPA (Dottore Commercialista) and chartered auditor (Revisore Contabile), a member of the European Auditing Research Network (EARNet) scientific committee, and the European Accounting Association representative in the Consultative Advisory Group (CAG) of the International Accounting Education Standards Board (IAESB). Angelo Ditillo, PhD, is associate professor of management accounting and control at Università Bocconi and professor of SDA Bocconi School of Management, Milan, Italy. He has been a visiting professor in many different institutions, including the Saïd Business School at the University of Oxford, the Iese Business School and the ESADE Business School in Spain, the University of Technology in Sydney, Australia, and the University of Paris, Dauphine. Angela Pettinicchio, PhD, is assistant professor and instructor of financial reporting and International Accounting at Università Bocconi in Milan, Italy. She is a faculty member of the Accounting, Control, Corporate and Real Estate Finance Department and coordinator of the Financial Frauds Area of the Osservatorio di Revisione (Audit Research Center) at the SDA Bocconi School of Management in Milan.  

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